Employment of Foreign Manpower (Levy) Order
Table of Contents
Part I PRELIMINARY
1 Citation
2 Definitions
3 Threshold percentages applicable to work permit holders
Part II PAYMENT OF LEVY AND REFUNDS
4 Levy on employer of foreign employee
5 Levy payable in respect of every month
6 Time for payment of levy
7 Permanent resident
8 Refund
Part III LEVY RATES APPLICABLE
Division 1 — S pass holders
9 Levy payable by employer of S pass holder
Division 2 — General work permit holders
10 Application
11 Levy payable generally for work permit holders
12 Where percentage of work permit holders is reduced to initial or second threshold percentage or below
13 Where percentage of work permit holders exceeds initial or second threshold percentage due to reduction in number of local employees
Division 3 — Domestic workers
14 Domestic workers
15 Change in household composition resulting in employer being subject to levy under paragraph 14(1)(b)
16 Change in household composition resulting in employer qualifying for levy under paragraph 14(1)(a)
Division 4 — Construction workers
17 Skilled construction workers
18 Skilled construction workers exempted by Controller from prior authorisation
19 Unskilled construction workers
20 Change in skill level of construction workers
Division 5 — Marine workers
21 Skilled marine workers
22 Unskilled marine workers
23 Change in skill level of marine workers
Division 6 — Foreign manufacturing workers
24 Levy payable by employer of foreign manufacturing workers
25 Where percentage of foreign manufacturing workers is reduced to initial or second threshold percentage or below
26 Where percentage of foreign manufacturing workers exceeds initial or second threshold percentage due to reduction in number of local employees
Division 7 — Harbour craft workers
27 Skilled harbour craft workers
28 Unskilled harbour craft workers
29 Change in skill level of harbour craft workers
Division 8 — Conservancy workers
30 Levy payable by employer of conservancy workers
31 Where percentage of conservancy workers is reduced to threshold percentage or below
32 Where percentage of conservancy workers exceeds threshold percentage due to reduction in number of local employees
Division 9 — Process construction workers and process maintenance workers
33 Skilled process construction workers
34 Skilled process construction workers exempted by Controller from prior authorisation
35 Unskilled process construction workers
36 Skilled process maintenance workers
37 Unskilled process maintenance workers
38 Change in skill level
Division 10 — Cutting and landscaping workers, agri-technology workers and incinerator plant workers
39 Grass-cutting and landscaping workers
40 Agri-technology workers
41 Incinerator plant workers
Division 11 — Trainees
42 Levy payable by employer of trainee
Division 12 — Work permit holders meeting special criteria
43 Work permit holders who meet special criteria
44 Effective date of levy for work permit holders who meet special criteria
Legislative History